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I thought there were some reasonably strong tax incentives for capitalizing R+D - which would presumably lead to a high disclosure rate?
by thereisnospork 7y ago
I thought there were some reasonably strong tax incentives for capitalizing R+D - which would presumably lead to a high disclosure rate?
- airstrike 7y agoUnder U.S. GAAP most R&D has to be expensed, not capitalized IFRS is a different beast but even then not every R&D can be capitalized